| | | | Year ended December 31 | |
| | | | 2015 | | | 2016 | | | 2017 | |
| | | | NIS | | | NIS | | | NIS | |
| | | | | | | | | | | |
| | Interest and linkage differences from loans to an associate | | | (21 | ) | | | - | | | | - | |
| | Linkage and exchange rate differences, net | | | (7 | ) | | | (19 | ) | | | - | |
| | Income on bank deposits, investments and others | | | (17 | ) | | | (20 | ) | | | (8 | ) |
| | Change in fair value of financial assets measured at fair value through profit or loss | | | (27 | ) | | | (29 | ) | | | (7 | ) |
| | Income in respect of credit in sales, net of discount commission | | | (52 | ) | | | (42 | ) | | | (35 | ) |
| | Other financing income | | | (40 | ) | | | (23 | ) | | | (25 | ) |
| | Total financing income | | | (164 | ) | | | (133 | ) | | | (75 | ) |
| | | | | | | | | | | | | | |
| | Interest expenses on financial liabilities | | | 695 | | | | 924 | | | | 503 | |
| | Linkage and exchange rate differences, net | | | 61 | | | | 38 | | | | 49 | |
| | Change in contingent consideration in a business combination | | | - | | | | 55 | | | | (14 | ) |
| | Change in fair value of financial assets measured at fair value through profit or loss | | | 13 | | | | 24 | | | | 43 | |
| | Financing expenses for employee benefits, net | | | 16 | | | | 15 | | | | 35 | |
| | Reduction of the provision for assessor interest expenses | | | (76 | ) | | | - | | | | - | |
| | Other financing expenses | | | 50 | | | | 52 | | | | 36 | |
| | Total financing expenses | | | 759 | | | | 1,108 | | | | 652 | |
| | | | | | | | | | | | | | |
| | Financing expenses, net | | | 595 | | | | 975 | | | | 577 | |
